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TMI BlogSeizure of goods, documents and thingsX X X X Extracts X X X X X X X X Extracts X X X X ..... ll not remove, part with, or otherwise deal with the goods except with the previous permission of such officer: Provided further that where it is not practicable to seize any such goods, the proper officer may serve an order on the owner of the goods or the beneficial owner or any person holding himself out to be importer, or any other person from whose custody such goods have been found, directing that such person shall not remove, part with, or otherwise deal with such goods except with the previous permission of such officer. ] (1A) The Central Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (1B) to the Magistrate, make such application to the Commissioner (Appeals) having jurisdiction, who shall, as soon as may be, allow the application and thereafter, the proper officer shall dispose of such goods in such manner as the Central Government may determine. ] (2) Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized : 2 [Provided that the Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend such period to a further period not exceeding six months and inform the perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as, Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the 1 [Principal Commissioner of Customs or] Commissioner of Customs for a period not exceeding six months. 3. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-08-2019 before it was read as Provided that where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. 4. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-08-2019 5. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 28-03-2021 - - statute, statutory pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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